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2012 (5) TMI 691 - AT - Income TaxDeduction was claimed u/s 80-I - Held that:- There is an apparent mistake in the impugned Tribunal order because the same appears to be not in line with the subsequent judgment of Hon’ble Gujarat High Court which is the jurisdictional High Court in the present case, rendered in the case of Gujarat Alkalies & Chemicals Ltd. (2012 (3) TMI 267 - GUJARAT HIGH COURT). In our considered opinion, the tribunal order on this aspect should be recalled and the matter should be decided afresh after hearing both the sides.
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